Nebraska Revised Statute 76-829
Revised Statutes
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Chapter 76
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76-829
76-829.
Unit; separate treatment; taxation.
(a) If there is any unit owner other than a declarant, each unit that has been created, together with its interest in the common elements, constitutes for all purposes a separate parcel of real estate.
(b) If there is any unit owner other than a declarant, each unit must be separately taxed and assessed, and no separate tax or assessment may be rendered against any common elements for which a declarant has reserved no development rights.
(c) If there is no unit owner other than a declarant, the real estate comprising the condominium may be taxed and assessed in any manner provided by law.
Source
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Laws 1983, LB 433, ยง 5.